In the dissertation, a comprehensive systematic study of legal relations arising between taxpayers and public administration bodies in the field of taxation and their administrative and legal regulation is carried out.
It was determined that public administration is an updated form of state management, characterized as strong-willed, powerful, based on the law and carried out to organize the implementation of the law, the influence of the state in the person of its bodies and officials, and sometimes also in the person of other, non-state subjects (public administrations) on social relations with the aim of bringing them to an orderly state, under which each participant of social relations regulated by legal norms, exercising his own rights and freedoms, does not harm the rights and freedoms of other participants and does not create a threat of causing such harm. Through public administration, the state also removes obstacles to the performance of legal obligations by participants in legal relations and provides organizational and legal support for the performance of obligations by participants in legal relations.
Public administration is a necessary, objectively determined type of state-authority activity, since its executive-administrative, law-enforcing nature ensures the practical implementation of static prescriptions of legal norms in the practice of the dynamics of specific legal relations. It has been established that tax administration is a managerial activity of state executive authorities, which are authorized to implement state policy in the field of taxation, which is related to the organization of the taxation process, is based on the law and is directed to the organization of the implementation of the law on taxation. It is a normatively regulated organizational and administrative activity of specially authorized public authorities in the field of management of taxation processes in order to ensure compliance with the requirements of tax legislation by participants in tax relations. It is claimed that tax administration has all the features of public administration and is a branch of public administration in the field of taxation. It is proven that the main purpose of tax administration is to create the conditions provided for by the norms of the current tax legislation for the proper fulfillment of tax obligations by taxpayers with a simultaneous combination of ensuring the realization of public interest with the affirmation and provision of human rights and freedoms.
It was determined that the power relations for the establishment, introduction and collection of taxes and fees, as well as the relations that arise in the process of tax control and bringing persons to penal (financial) responsibility for the commission of a tax offense, require the appropriate unilateral power normatively determined influence with the advantage of imperative elements. On the other hand, relations with ensuring the fulfillment of tax obligations by taxpayers, due to their predominantly public-service essence, taking into account the general features of public administration inherent in tax administration with its people-oriented and public service principles, have a greater degree of regulatory effectiveness, provided that equal partnership principles are built in relations of payers with tax administration bodies.
The position is supported that the legal relationship does not arise due to the amount of money in the form of a tax or fee, but due to the actions that both parties to the legal relationship must take in order for the tax obligation to be properly fulfilled, and the amount of money that must come for address determined by current legislation, were received by the budget of the corresponding level.
A well-founded "behavioral" approach to understanding the object of tax relations - establishment, introduction and collection, control, prosecution - is the behavior of a "powerful" participant in tax relations; proper fulfillment of the tax obligation and possible appeal of the decisions and actions of the powerful participant is the behavior of the "subordinate" side of tax relations. Both sides of the tax legal relationship are equally managed and obligated to each other, because by participating in the tax legal relationship, they realize a common public interest and pursue a common goal - filling the state and local budgets with appropriate profits for the purpose of further financing expenses for the implementation of socially beneficial activities of the state .
It is proven that the activity of public-administrative, executive-administrative nature of tax administration bodies and officials, which is aimed at creating normative and organizational conditions for the proper performance by payers of actions related to the calculation and payment of tax, is tax administration. It does not include relations with the establishment of taxes, their changes and cancellation...
